Links to Official IRS Bulletin Documents listed below are in the Adobe Acrobat PDF Format, and require the appropriate Acrobat Reader to view and/or print.
INCOME TAX
I-3-95(PDF, 106K)
Proposed regulations under section 863 of the Code relating to the source of income from sales of inventory and natural resources produced in one jurisdiction and sold in another jurisdiction. A public hearing will be held on April 16, 1996.
Rev. Rul. 96-14(PDF, 10K)
Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term exempt rate. For purposes of sections 1274, 1288, 382, and other sections of the Code, tables set forth the rates for February 1996.
T.D. 8641(PDF, 106K)
Final regulations under sections 597 and 7507 of the Code relating to the treatment of acquisition of certain financial institutions and certain tax consequences of Federal financial assistance to financial institutions.
EMPLOYEE PLANS
Notice 96-8(PDF, 25K)
Determining amount of single sum distributions from cash balance plans. This notice provides guidance concerning the requirements of section 411(a) and 417(e) with respect to the determination of the amount of a single sum distribution from a cash balance plan. The notice also describes proposed guidance to be issued later in regulations that would provide a list of standard indices and associated margins for use by cash balance plans in determining the amount of interest credits.
Notice 96-9(PDF, 8K)
Guidelines are set forth for determining for January 1996, the weighted average interest rate and the resulting permissible range of interest rates used to calculate current liability for purposes of the full funding limitation of section 412(c)(7) of the Code as amended by the Omnibus Budget Reconciliation Act of 1987 and by the Uruguay Round Agreements Act (GATT).
ADMINISTRATIVE
Notice 96-5(PDF, 10K)
Estimated tax payments for individuals. The Service will waive penalties for individuals who are residents of the District of Columbia, Connecticut, Delaware, Kentucky, Maine, Maryland, Massachusetts, New Hampshire, New Jersey, New York, North Carolina, Pennsylvania, Rhode Island, Vermont, Virginia, and West Virginia for the 4th installment payment of estimated tax if that payment WAR made or before 1/22/96.
Notice 96-7(PDF, 11K)
Capital expenditures. Public comment is invited on approaches the Service should consider to address issues raised under sections 162 and 263 of the Code particularly in light of INDOPCO vs. Commissioner, 503 U.S. S 79 (1992).
DL-1-95(PDF, 15K)
Proposed regulations under section 6103 of the Code relate to the disclosure of returns and return information in connection with the procurement of property and services for tax administration purposes.
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